SUPPLEMENTAL FINANCIAL INFORMATION

The components of property, plant and equipment were as follows:



Years ended June 30	2016			2015
PROPERTY, PLANT AND EQUIPMENT
Buildings	$	6,885		$	6,949
Machinery and equipment	29,506			29,420
Land	769			763
Construction in progress	2,706			2,931
TOTAL PROPERTY, PLANT AND EQUIPMENT	39,866			40,063
Accumulated depreciation	(20,481		)	(20,408		)
PROPERTY, PLANT AND EQUIPMENT, NET	$	19,385		$	19,655

Selected components of current and noncurrent liabilities were as follows:



Years ended June 30	2016		2015
ACCRUED AND OTHER LIABILITIES - CURRENT
Marketing and promotion	$	2,820	$	2,798
Compensation expenses	1,457		1,390
Restructuring reserves	315		389
Taxes payable	397		845
Legal and environmental	158		205
Other	2,302		2,464
TOTAL	$	7,449	$	8,091

OTHER NONCURRENT LIABILITIES
Pension benefits	$	6,761	$	5,247
Other postretirement benefits	1,808		1,414
Uncertain tax positions	952		1,016
Other	804		755
TOTAL	$	10,325	$	8,432

RESTRUCTURING PROGRAM

The Company has historically incurred an ongoing annual level of restructuring-type activities to maintain a competitive cost structure, including manufacturing and workforce optimization. Before-tax costs incurred under the ongoing program have generally ranged from $250 to $500 annually. In fiscal 2012, the Company initiated an incremental restructuring program as part of a productivity and cost savings plan to reduce costs in the areas of supply chain, research and development, marketing and overheads. The productivity and cost savings plan was designed to accelerate cost reductions by streamlining management decision making, manufacturing and other work processes in order to help fund the Company's growth strategy.

The Company expects to incur approximately $5.5 billion in before-tax restructuring costs over a six year period (from fiscal 2012 through fiscal 2017), including costs incurred as part of the ongoing and incremental restructuring program. The program includes a non-manufacturing overhead enrollment reduction target of approximately 25% - 30% by the end of fiscal 2017.

Through fiscal 2016, the Company reduced non-manufacturing enrollment by approximately 14,200, or approximately 24%. The reductions are enabled by the elimination of duplicate work, simplification through the use of technology and optimization of various functional and business organizations. In addition, the plan includes integration of newly acquired companies and the optimization of the supply chain and other manufacturing processes.

Restructuring costs incurred consist primarily of costs to separate employees, asset-related costs to exit facilities and other costs. The Company incurred total restructuring charges of approximately $977 and $1,068 for the years ended June 30, 2016 and 2015, respectively. Approximately $202 and $338 of these charges were recorded in SG&A for the years ended June 30, 2016 and 2015, respectively and approximately $718 and $614 of these charges were recorded in Cost of products sold for the years ended June 30, 2016 and 2015, respectively. The remainder of the charges were included in Net earnings from discontinued operations. Since the inception of this restructuring program, the Company has incurred approximately $4.9 billion of the total expected restructuring costs. Approximately $2.3 billion of these charges were related to separations, $1.4 billion were asset-related and $1.2 billion were related to other restructuring-type costs. The following table presents restructuring activity for the years ended June 30, 2016 and 2015:



Amounts in millions	Separations			Asset-Related Costs			Other			Total
RESERVE JUNE 30, 2014	$	353		$	—		$	28		$	381
Charges	516			289			263			1,068
Cash spent	(507		)	—			(264		)	(771		)
Charges against assets	—			(289		)	—			(289		)
RESERVE JUNE 30, 2015	362			—			27			389
Charges	262			432			283			977
Cash spent	(381		)	—			(238		)	(619		)
Charges against assets	—			(432		)	—			(432		)
RESERVE JUNE 30, 2016	$	243		$	—		$	72		$	315

Separation Costs

Employee separation charges for the years ended June 30, 2016 and 2015, related to severance packages for approximately 2,770 and 4,820 employees, respectively. For the years ended June 30, 2016 and 2015, these severance packages included approximately 920 and 2,340 non-manufacturing employees, respectively. The packages were predominantly voluntary and the amounts were calculated based on salary levels and past service periods. Severance costs related to voluntary separations are generally charged to earnings when the employee accepts the offer. Since its inception, the restructuring program has incurred separation charges related to approximately 17,070 employees, of which approximately 9,540 are non-manufacturing overhead personnel.

Asset-Related Costs

Asset-related costs consist of both asset write-downs and accelerated depreciation. Asset write-downs relate to the establishment of a new fair value basis for assets held-for-sale or disposal. These assets were written down to the lower of their current carrying basis or amounts expected to be realized upon disposal, less minor disposal costs. Charges for accelerated depreciation relate to long-lived assets that will be taken out of service prior to the end of their normal service period. These assets relate primarily to manufacturing consolidations and technology standardizations. The asset-related charges will not have a significant impact on future depreciation charges.

Other Costs

Other restructuring-type charges are incurred as a direct result of the restructuring program. Such charges primarily include employee relocation related to separations and office consolidations, termination of contracts related to supply chain redesign and the cost to change internal systems and processes to support the underlying organizational changes.

Consistent with our historical policies for ongoing restructuring-type activities, the restructuring program charges are funded by and included within Corporate for both management and segment reporting. Accordingly, all of the charges under the program are included within the Corporate reportable segment. However, for informative purposes, the following table summarizes the total restructuring costs related to our reportable segments:



Years ended June 30	2016		2015
Beauty	$	72	$	63
Grooming	42		57
Health Care	26		32
Fabric & Home Care	250		197
Baby, Feminine & Family Care	225		192
Corporate ⁽¹⁾	362		527
Total Company	$	977	$	1,068


⁽¹⁾	Corporate includes costs related to allocated overheads, including charges related to our Sales and Market Operations, Global Business Services and Corporate Functions activities and costs related to discontinued operations from our Batteries and Beauty Brands businesses.